Advances in International AccountingJ. Timothy Sale Elsevier, 31/08/2001 - 260 من الصفحات This title is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. "Advances in International Accounting" welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies. |
من داخل الكتاب
النتائج 1-5 من 36
الصفحة vi
... AUDIT REPORTING AND AUDIT EXPECTATIONS: SOME EVIDENCE FROM HONG KONG Patrick Leung and Gerald Chau DEVELOPMENT OF ACCOUNTING REGULATORY ENVIRONMENT IN CHINA: AN EMPIRICAL EVALUATION Z. Jun Lin and Chen Feng A COMPARATIVE ANALYSIS OF ...
... AUDIT REPORTING AND AUDIT EXPECTATIONS: SOME EVIDENCE FROM HONG KONG Patrick Leung and Gerald Chau DEVELOPMENT OF ACCOUNTING REGULATORY ENVIRONMENT IN CHINA: AN EMPIRICAL EVALUATION Z. Jun Lin and Chen Feng A COMPARATIVE ANALYSIS OF ...
الصفحة 8
... Audit Guideline on Segment Information” which are both considered to play an important role in establishing the ... Auditing guideline” are 11 11 11 applied in practice, when companies file a registration statement or 8 CHIKAKO OZU AND ...
... Audit Guideline on Segment Information” which are both considered to play an important role in establishing the ... Auditing guideline” are 11 11 11 applied in practice, when companies file a registration statement or 8 CHIKAKO OZU AND ...
الصفحة 9
... information has had to be reported in the notes to the consolidated accounts and, therefore, has to be audited. appraise the international situation and the importance of identifiable assets 9 Development of Segment Reporting in Japan 9.
... information has had to be reported in the notes to the consolidated accounts and, therefore, has to be audited. appraise the international situation and the importance of identifiable assets 9 Development of Segment Reporting in Japan 9.
الصفحة 12
... audited. However, until the accounting techniques are developed, the segment information can be disclosed outside of the consolidated financial statements. 1988 (September): The amendment of the “Ordinance Concerning Corporate ...
... audited. However, until the accounting techniques are developed, the segment information can be disclosed outside of the consolidated financial statements. 1988 (September): The amendment of the “Ordinance Concerning Corporate ...
الصفحة 13
... Audit Guideline on Segment Information”, known as audit committee report no. 53 JICPA. The report was effective on 1 December 1993 and was applied to the auditing of consolidated financial statements as of 1 April 1993. The amendment of ...
... Audit Guideline on Segment Information”, known as audit committee report no. 53 JICPA. The report was effective on 1 December 1993 and was applied to the auditing of consolidated financial statements as of 1 April 1993. The amendment of ...
المحتوى
1 | |
15 | |
47 | |
THE POSTISSUE PERFORMANCE OF INITIAL PUBLIC OFFERING FIRMS IN THE PEOPLES REPUBLIC OF CHINA | 75 |
CHARACTERISTICS OF EARNINGS VERSUS BOOK VALUE FIRMS IN THE TAIWAN STOCK EXCHANGE | 101 |
AN EVALUATION OF POSTDEVALUATION FINANCIAL REPORTING PRACTICES | 115 |
A STUDY OF THE STATEPROFESSION RELATIONSHIP | 151 |
SOME EVIDENCE FROM HONG KONG | 181 |
AN EMPIRICAL EVALUATION | 201 |
THE CASE FOR INTERNATIONAL ACCOUNTING STANDARDS | 229 |
طبعات أخرى - عرض جميع المقتطفات
Advances in International Accounting, المجلد 14 <span dir=ltr>J. Timothy Sale</span> لا تتوفر معاينة - 2001 |
Advances in International Accounting, المجلد 14 <span dir=ltr>J. Timothy Sale</span> لا تتوفر معاينة - 2001 |
عبارات ومصطلحات مألوفة
A-shares accounting profession accounting reforms accounting regulations Accounting Research Accounting Standards Committee alternative standards amortization As-if assets audit Australian bankers BFRs book value book value firms Canadian Chartered Accountants China Chinese accounting standards Circular coefficient common equity construction contracts corporate corporatization countries deferred development costs dimensions disclosed disclosure earnings management economic enterprises expectation gap expensing GAAP FASB Financial Accounting Standards financial reporting financial statements firm-year foreign currency GAAP Grupo Financiero harmonization Hong Kong IARs IASC and FASB IASC Member income International Accounting Standards issue Journal of Accounting Kaikei median MIPA NC NC NC ND CS ND ND ND ND NUMSHR NZSA performance professional public sector questionnaires regression requirements respondents revised auditors sample Segment Information segment reporting Shanghai Stock Exchange significant SOEs standard setting Table users valuation value of common variables White’s t-statistic Zealand
مقاطع مشهورة
الصفحة 147 - Cash equivalents are short-term, highly liquid investments that are readily convertible to known a/mounts of cash and which are subject to an insignificant risk of changes in value.
الصفحة 153 - In the first place there are the "traditional" professional intellectuals, literary, scientific and so on, whose position in the interstices of society has a certain inter-class aura about it but derives ultimately from past and present class relations and conceals an attachment to various historical class formations. Secondly, there are the "organic" intellectuals, the thinking and organising element of a particular fundamental social class.
الصفحة 147 - Short-term, highly liquid investments that are both (a) readily convertible to known amounts of cash, and (b) so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.
الصفحة 175 - Roberson, and two anonymous reviewers for their helpful comments on earlier drafts of this paper.
الصفحة 177 - Guthrie, J. (1992). Changes in the public sector: a review of recent 'alternative' accounting research, Accounting, Auditing and Accountability, 5(2), 30-31.
الصفحة 99 - Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks," Review of Financial Studies 3, No.
الصفحة 182 - ... auditors are performing in a manner at variance with the beliefs and desires of those for whose benefit the audit is being carried out' (Humphrey, 1997: 9, emphasis in original).
الصفحة 240 - Statement derive from the view that a lease that transfers substantially all of the benefits and risks incident to the ownership of property should be accounted for as the acquisition of an asset and the incurrence of an obligation by the lessee and as a sale or financing by the lessor.